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Circular  No.  38,  Office  Chief  Quartermaster  Corps,  1913 


INSTRUCTIONS 

REGARDING  THE 

Method  of  Property  Accounting 
in  the  Quartermaster  Corps 

AND  REGULATIONS  FOR  MAINTAINING  THE 
STOCKS  OF  QUARTERMASTER'S  SUPPLIES 
AT  VARIOUS  POSTS  AND  STATIONS  OF 
THE  UNITED  STATES  ARMY  WITHIN  THE 
MINIMUM  AND  MAXIMUM  QUANTITIES 
PUBLISHED  IN  QUARTERMASTER  GENERAL'S 
CIRCULARS  19,  1911,  AND  2  AND  22  OF  1912 


OCTOBER  21,  1913 

EFFECTIVE  JANUARY  I.  1914 


WASHINGTON 


GOVERNMENT  PRINTING  OFFICE 


:      1916 


Circular  No.  38,  Office  Chief  Quartermaster  Corps,  1913 

INSTRUCTIONS 

REGARDING  THE 

Method  of  Property  Accounting 
in  the  Quartermaster  Corps 

AND  REGULATIONS  FOR  MAINTAINING  THE 
STOCKS  OF  QUARTERMASTER'S  SUPPLIES 
AT  VARIOUS  POSTS  AND  STATIONS  OF 
THE  UNITED  STATES  ARMY  WITHIN  THE 
MINIMUM  AND  MAXIMUM  QUANTITIES 
PUBLISHED  IN  QUARTERMASTER  GENERAL'S 
CIRCULARS  19,  1911,  AND  2  AND  22  OF  1912 


OCTOBER  21,  1913 


EFFECTIVE  JANUARY  f.  1914 


WASHINGTON      :     :     GOVERNMENT  PRINTING  OFFICE  :     1 91 6 


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CIRCULAR]  WAR  DEPARTMENT, 

.  No.  38.    J      OFFICE  CHIEF  OF  THE  QUARTERMASTER  CORPS, 

Washington,  October  21,  1913. 

1.  With  a  view  to  regulating  the  stock  of  supplies  of  the 
Quartermaster  Corps   (except  subsistence  stores)   that  may  be 
carried  at  posts  and  stations,   simplifying  the  method  of  ac- 
counting therefor  and  eliminating  special  reports,  the  following 
instructions  are  published  for  the  information  and  guidance  of 
all  concerned.     (See  Circular  No.  1,  O.  C.  Q.  M.  C.,  1912,  and 
Appendix  2  thereto.) 

2.  Minimum  and  maximum. — That  there  may  be  on  hand  at 
all  times  sufficient  quantities,  and  yet  no  surplusages,  of  sup- 
plies of  the  Quartermaster  Corps  required  for  the  equipment 
and  use  of  troops  in  the  field  and  in  garrison,  minimum  and 
maximum  rates  of  clothing,  equipage,  and  other  designated  sup- 
plies of  the  Quartermaster  Corps,  per  stated  unit,  enlisted  man, 
organization,  etc.,  are  established  and  published  in  Q.  M.  G.  O. 
Circulars  No.  19,  1911,  Nos.  2  and  22,  1912,  based  upon  which 
the  minimum  and  maximum  quantities  of  the  various  articles 
required  at  military  posts  and  stations  not  specially  excepted 
will  be  determined  and  between  which  limits  the  stock  will  be 
maintained. 

3.  To  determine  the  minimum  and  maximum  quantities  of 
the  several  articles  of  supply  for  any  post  or  station  multiply 
the  maximum  authorized  number  of  enlisted  men,  number  of 
animals,  organizations,  etc.,  by  the  respective  rates  of  supply 
per  article,  as  stated  in  circulars  above  referred  to.    Minimum 
and  maximum  quantities  of  sizes  of  articles  need  not  be  de- 
termined. 

4.  The  minimum  and  maximum  quantities,  per  stated  unit, 
of  all  articles  listed  in  Q.  M.  G.  O.  Circulars  Nos.  19,  1911,  and 
2  and  22,  1912,  except  such  articles  as  are  dropped  on  issues, 
will  include  articles  in  use  and  for  which  accountability  con- 
tinues, based  upon  which  the  minimum  and  maximum  quanti- 
ties of  the  various  articles  required  will  be  determined  and 
between  which  limits  the  stock  will  be  maintained. 

5.  At  posts   where  the  minimum   and   maximum  quantities 
of  articles,   determined  as  directed  in  paragraph  3,   are  less 
than  unity  the  minimum  stock  will  be  taken  as  unity. 

6.  If  the  quantity  of  any  article  on  hand  is  found  to  be  less 
than  the  minimum  as  determined  per  paragraph   3,   quarter- 
masters will  include  in  their  quarterly  requisitions,  in  addition 


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to  supplies  required  to  meet  current  requirements,  increased 
quantities  of  such  articles  as  are  found  to  be  below  the  mini- 
mum, with  a  view  to  bringing  the  stock  between  the  minimum 
and  maximum  thereof  as  fixed,  but  in  no  case  should  the  total 
money  value  of  the  supplies  included  in  requisitions  during 
a  quarter  exceed  the  amount  allotted  for  the  quarter  for  which 
the  requisitions  are  submitted.  (3679  R.  S.  and  Appendix  8, 
Circular  1,  O.  C.  Q.  M.  C.,  1912.) 

7.  The  quantity   of   any   article  of  quartermaster's   supplies 
on  hand  in  excess  of  the  maximum  determined  will  be  regarded 
as  surplus  and  so  reported  to  the  department  quartermaster  by 
post  quartermasters,  and  to  the  office  of  the  Quartermaster  Gen- 
eral by  quartermasters  of  independent  stations.     Department 
quartermasters  will  make  use  of  all  such  surplus  supplies  at 
posts  under  their  jurisdiction  in  supplying  deficiencies  at  other 
posts  within  their  respective  departments.    No  charge  will  be 
made  against  or  credit  given  the  allotments  to  posts  on  ac- 
count of  transfers  made  for  the  purpose  of  adjusting  the  stock 
between  the  minimum  and  maximum  limits. 

8.  If  after  transferring  all  surplus  supplies  from  posts  at 
which  reported  to  other  posts  within  a  department  with  a  view 
to  adjusting  the  stock'  between  the  minimum  and   maximum 
limits  there  remain  posts  at  which  the  stock  of  some  articles 
is   still   below   the   minimum,    a   list   of   the   articles  showing 
quantities  deficient  at  each  of  such  posts  will  be  submitted 
to  the  Quartermaster  General  by  the  department  quartermaster. 
If   these   deficiencies   can   not   be   supplied   by   transfer   from 
posts  in  other  departments,  under  instruction  from  the  office 
of  the  Quartermaster  General,  the  department  quartermaster 
concerned  will  be  so  advised  and  he  (the  department  quarter- 
master)  will  cause  the  deficiencies  to  be  supplied  from  allot- 
ments to  posts  or  from  reserve  balance  of  apportionments  made 
by  the  Quartermaster  General. 

9.  All  surplus  property  on  hand  at  posts  after  adjusting  mini- 
mum   and    maximum   stock   will   be   reported   by    department 
quartermasters  to  the  Quartermaster  General  for  transfer  to 
designated  depots  or  posts  in  other  departments  where  it  can 
be  utilized.     The  reports  of  such  surplus  property  will  show 
the  condition  thereof,  serviceable  or  unserviceable.    When  sup- 
plies   or    property    are    reported    unserviceable,    the    quantity 
thereof  considered  reparable  will  be  stated. 

10.  When   stock    is   brought   between   the   prescribed    mini- 
mum  and   maximum  limits,   only  such  quantities  of  supplies 


will  be  required  for  on  requisitions  as  are  necessary  to  maintain 
the  stock  between  those  limits.  It  is  the  duty  of  quartermasters 
to  inform  themselves  of  the  demands  on  their  stock,  not  only  as 
to  quantities  of  the  various  articles  but  also  future  calls, 
promptly  make  issues  from  stock,  and  arrange  to  make  general 
periodic  replenishment  thereof  as  would  a  merchant. 

11.  Should,  in  the  opinion  of  post  authorities,  the  minimum 
and  maximum  limits  of  any  article  .or  articles,  as  prescribed  by 
Q.  M.  G.  O.  Circulars  19, 1911,  and  2  and  22, 1912,  not  be  sufficient 
to  meet  the  requirements  of  the  troops,  a  report  to  that  effect, 
naming  the  article  or  articles  and  suggesting  the  change  desired, 
will  be  made  -through  proper  channels  to  the  Quartermaster 
General. 

12.  Property  account. — That  the  quantity  of  quartermaster 
supplies  and  property  (except  subsistence  stores)  on  hand,  and 
condition  thereof,  may  at  all  times  be  known  and  compared  with 
the  minimum  and  maximum  as  fixed,  there  will  be  kept  at  each 
post,  station,  office,  etc.,  at  which  supplies  of  the  Quartermaster 
Corps  are  required,  a  detailed  record  of  the  stock  on  hand  and 
current  transactions  therein.     This  record  will  be  designated 
"  Property  account,"  and  will  be  kept  on  Q.  M.  C.  Form  200. 
(See  A.  R.  657,  693,  1094,  1308,  of  1913.) 

13.  Q.  M.  C.  Form  200  is  a  sheet  9  inches  long  by  4£  inches 
wide,  and  is  designed  to  provide  an  account  with  a  single  article 
on  each  sheet.    The  sheet  is  ruled  on  both  sides  and  is  punched 
for  filing  in  loose-leaf  binder. 

14.  There  will  be  furnished  to  each  post,  station,  office,  etc., 
loose-leaf  binders  in  which  to  file  such  number  of  Forms  200  as 
will  be  required  to  keep  a  separate  account  with  each  article  and 
kind  of  article  of  clothing,  equipage,  and  other  quartermaster 
property  on  hand.    These  accounts  will  be  arranged  under  each 
of  the  following  heads  or  groups : 

(a)  Clothing. 
(&)  Equipage. 

(c)  Tableware  and  kitchen  utensils. 

(d)  Veterinary  supplies  and  dressings. 

(e)  Other  quartermaster  stores. 

15.  Should  the  size  of  the  post  or  station,  the  number  of 
articles  carried  in  stock,  the  location  of  storehouses,  or  other 
local  conditions  necessitate  more  than  one  loose-leaf  binder  for 
filing  Form  200,  the  binders  will  be  numbered  from  1  forward 
and  the  forms  assembled  therein  as  most  convenient. 


16.  When  sheets  (Form  200)  of  a  property  account  are  filled 
up,  and  balances  of  articles  accounted  for  therein  are  transferred 
to  new  sheets  (Form  200),  and  it  becomes  necessary  to  remove 
the  completed  sheets  from  the  current  account  to  make  room  for 
new  sheets,  the  sheets  removed  should  be  arranged  in  alpha- 
betical order  under  each  head  or  group  and  bound  together  by 
means  of  tape  or  paper  fasteners,  suitably  labeled  and  filed  for 
future  reference,  until  the  in-open y  account  to  which  they  per- 
tain is  adjusted  and  closed.    To  prevent  undue  accumulation  of 
records  of  this  class,  quartermasters  will  report  from  time  to 
time  to  the  Quartermaster  General  such  of  the  closed  accounts 
as  are  deemed  not  to  be  longer  required  for  instructions  as  to 
disposition  of  same. 

17.  To  inaugurate  the  property  account : 

(a)  Enter  on  Q.  M.  C.  Form  200,  in  spaces  provided,  the  names 
of  the  articles  in  alphabetical  order  (when  the  name  of  an  article 
consists  of  two  or  more  words,  enter  distinctive  noun  first),  brief 
description  of  article  when  necessary  to  distinguish  or  separate 
kinds  of  those  bearing  the  same  name  (such  as  tables,  mess; 
tables,  office;  tables,  kitchen,  etc.;  knives,  table;  knives,  bread; 
knives,  butcher,  etc. ;  bolts,  carriage ;  bolts,  tire ;  bolts,  stove, 
etc. ;  pans,  bake ;  pans,  dish,  etc. ;  plates,  dinner ;  plates,  soup, 
etc.,  and  so  on),  unit  of  quantity  and  the  minimum  and  maxi- 
mum quantities  as  determined.  Entire  sheet  to  bo  used  for  an 
article  when  necessary. 

(&)  On  the  first  horizontal  line  of  each  account  enter  the  date 
on  which  transfer  is  made  from  the  old  account;  in  columns  2 
and  3  write  the  words  "  On  hand,"  and  on  same  line  in  column  4 
enter  the  quantity  of  the  articles  under  consideration  on  hand  at 
the  time  transfer  to  the  new  account  is  made. 

(c)  On  same  line,  in  columns  <\  and  7,  enter  the  quantities 
of  the  articles  serviceable  and  unserviceable,  respectively,  as 
shown  by  the  records  of  the  office  of  the  quartermaster.  The 
total  of  the  quantities  entered  in  columns  G  and  7  should  be  equal 
to  the  quantity  entered  in  column  4  as  being  on  hand. 

18.  Entries  to  open  proposed  account  having  been  made  as 
directed  in  the  preceding  paragraph,  all  transactions  pertaining 
to  the  property  account  will  thereafter  be  currently  entered 
thereon  as  herein  directed. 

19.  Vouchers  to  a  property  account. — The  transactions  to  a 
property  account  are  supported  by  proper  vouchers,  which  will  be 
numbered  serially  from  the  first  day   (July  1)   of  each  fiscal 
year,  or  the  date  on  which  the  property  account  is  first  opened, 
at  a  post  or  station,  to  and  including  the  last  day  (June  30)  of 
the  fiscal  year. 

20.  Vouchers  covering  transactions  incident  to  the  procure- 
ment or  receipt  of  supplies  and  property  are  debit  vouchers  to  a 


property  account.  Vouchers  covering  transactions  incident  to 
the  transfer  or  other  disposition  of  supplies  and  property  are 
credit  vouchers  to  a  property  account. 

21.  Vouchers  to  which  reference  is  made  in  paragraphs  19  and 
20  are  : 

DEBITS. 

Forms  217,  217a,  Q.  M.  C. — Duplicate  memorandum  of  voucher 
covering  purchases  (W.  D.  Nos.  330,  330a,  330b,  330c)  to  be 
prepared  for  each  purchase  immediately  after  delivery  of  sup- 
plies, marked  "  Voucher  to  property  account "  and  forwarded 
to  the  Quartermaster  General  for  posting  to  property  account 
kept  in  his  office. 

Form  210,  Q.  M.  C. — List  of  articles  taken  up  (articles  received 
from  various  sources  other  than  by  transfer). 

Form  201,  Q.  M.  C. — When  used  as  an  invoice  of  property 
transferred. 

CREDITS. 

Form  160,  Q.  M.  C. — To  be  used  for  issues  of  property  not  pro- 
vided for  below. 

Form  201,  Q.  M.  G. — When  used  as  a  receipt  for  property  re- 
ceived. 

Form  203,  Q.  M.  C. — Monthly  list  of  property  expended. 

Form  204,  Q.  M.  C. — Requisition  for  stationery.  (Issues  on 
this  form  should  be  consolidated  monthly  on  Q.  M.  C.  Form  203, 
with  notation  in  column  designated  "Application  "  that  the  quan- 
tity of  stationery  for  which  credit  is  taken  has  actually  been 
issued  on  approved  requisitions  therefor.  Requisitions  for  sta- 
tionery should  be  filed  with  the  retained  Form  203,  "  Monthly 
list  of  stores  expended,"  to  which  they  pertain.) 

Form  205,  Q.  M.  C. — Articles  lost  or  destroyed. 

Form  206,  Q.  M.  C. — Receipt  roll  for  recruit  kits. 

Form  207,  Q.  M.  C. — Abstract  of  breakage,  china  and  glass- 
ware. 

Form  207a,  Q.  M.  C. — Certificate  of  breakage,  china  and  glass- 
ware. 

Form  208,  Q.  M.  C. — Statement  of  charges  (property  on  mus- 
ter and  pay  rolls).  (When  charges  are  entered  against  a  de- 
serter, "  Report  of  survey,"  Form  196,  A.  G.  O.,  should  be  filed 
with  statement  of  charges  submitted  as  a  voucher  to  property 
account. ) 

Form  209,  Q.  M.  C. — Abstract  of  issues  of  forage  and  bedding. 

Form  211a,  Q.  M.  C. — Requisition  for  fuel  and  bedding. 

Form  213,  Q.  M.  C. — Requisition  for  clothing  and  equipage. 

Form  213a,  Q.  M.  C. — Extra  sheet  for  Alaska. 

Form  214,  Q.  M.  C. — Statement  of  purchases  of  property 
(voucher  covering  sales  to  officers). 

Form  215,  Q.  M.  C. — Abstract  of  sales  of  property  (list  of 
articles  sold  to  officers,  etc.). 

Form  218,  Q.  M.  C. — Requisition  for  forage. 


8 

Form  23  8a,  Q.  M.  C.— Requisition  for  sul>stitutive  forage  ar- 
ticles. 

Form  228,  Q.  M.  C.— Requisition  for  issue  of  toilet  articles  to 
prisoners. 

Form  230,  Q.  M.  C. — Abstract  of  issues  of  mineral  oil  for  light- 
Ing  purposes. 

Form  325,  W.  D. — Account  of  sales  at  auction. 

Form  196,  A.  G.  O. — Report  of  survey.  (When  "Report  of 
survey "  holds  onlisted  men  responsible  for  loss  of  property, 
copy  should  be  filed  with  and  made  a  part  of  "  Statement  of 
charges,"  Form  208,  Q.  M.  C.,  forwarded  to  this  office  as  a 
voucher  to  property  account. ) 

Form  1,  I.  G.  O. — I.  and  I.  report. 

Form  180,  Q.  M.  C.— Abstract  of  clothing  drawn  (or  issued) 
on  individual  clothing  slips. 

Form  180a,  Q.  M.  C. — Extra  sheet  for  Alaska. 

22.  Postings. — All   vouchers   to   a   property   account   will   be 
dated  and  posted  currently  and  immediately  upon  completion  of 
the  transaction,  i.  e.,  as  soon  as  the  supplies  or  property  are  re- 
ceived, manufactured,  found,  etc.,  for  debit  vouchers,  and  issued, 
expended,  lost,  sold,  etc.,  for  credit  vouchers,  except  that  where 
abstracts  are  used  as  vouchers  postings  from  the  abstracts  to 
the  property  account  will  be  made  monthly.     Postings  will  be 
made  from  the  original  voucher  concerned  in  all  cases,  except 
purchase  vouchers,  in  which  case  the  posting  will  be  made  from 
Forms  217  and  217a,  Q.  M.  C.,  duplicate  memorandum  vouchers. 
The  articles  will  be  entered  on  the  property  accounts  exactly  as 
they  appear  on  the  vouchers,  and  as  soon  as  the  posting  of  the 
items  therein  is  completed  the  voucher  will  be  stamped  on  the 
brief  with  the  word  "  Posted  "  and  the  date  on  which  posting 
was  made. 

All  property  transactions  occurring  in  or  pertaining  to  a  fiscal 
year  should  be  closed  on  or  as  quickly  as  possible  after  June  30, 
and  the  vouchers  covering  same  given  serial  numbers  and  posted 
to  the  property  account  of  the  fiscal  year  to  which  they  pertain 
and  not  be  given  serial  numbers  on  the  property  account  of  the 
new  fiscal  year,  except  in  the  case  of  vouchers  unavoidably  de- 
layed for  a  considerable  period  after  the  close  of  the  fiscal  year 
in  which  the  transaction  covered  by  them  occurred. 

23.  To  post  a  voucher  to  a  property  account,  enter  in  column  1 
the  date  of  the  voucher;   in  column  2  the  serial   number  of 
voucher;  in  column  3  the  number  of  the  post,  station,  or  depot 
with  which  the  transaction  is  had ;  in  column  4  the  quantity 
received  or  otherwise  procured  if  a  debit  voucher ;  in  column  5 
the  quantity  transferred  or  otherwise  disposed  of  if  a  credit 
voucher ;   in  columns  6  and  7  the  current  balance,  quantities 


9 

serviceable  and  unserviceable,  respectively.  All  original  vouch- 
ers that  have  been  posted  will  be  mailed  direct  to  the  office  of 
the  Quartermaster  General  on  the  close  of  business  each  day. 
The  duplicate  vouchers  will  be  retained  at  the  post  or  station  in 
support  of  the  property  account,  and  will  be  folded  and  filed  ver- 
tically in  numeric  sequence  in  suitable  document  file  boxes.  For 
convenience  in  locating  vouchers,  a  suitable  guide  card,  having 
indicated  thereon  the  first  and  last  number  of  the  group  of 
vouchers  to  which  it  is  a  guide,  will  be  placed  behind  every  50 
vouchers.  A  card  showing  the  number  of  vouchers  filed  therein 
should  be  placed  in  the  card  holder  on  the  front  of  each  file  box. 

24.  On  receipt  of  the  original  vouchers  in  the  Office  of  the 
Quartermaster  General  they  will  be  posted  to  the  property  ac- 
count with  the  post  to  which  they  pertain.    The  post  or  station 
property  account  and  property  account  kept  in  the  Office  of  the 
Quartermaster  General  should  be  in  agreement  at  all  times. 

25.  Special  voucher  (Q.  M.  C.  Form  202). — In  order  that  the 
current  balances  of  post  property  accounts  and  the  corresponding 
property  accounts  kept  in  the  Office  of  the  Quartermaster  Gen- 
eral may  at  all  times  show  the  exact  status  of  the  serviceable 
and  unserviceable  supplies  and  property  on  hand,  due  to  adjust- 
ments caused  by  serviceable  supplies  becoming  unserviceable  and 
unserviceable  supplies  being  made  serviceable  by  repairs,  Q.  M.  C. 
Form  202  will  be  made  use  of  as  hereinafter  directed. 

26.  Whenever  serviceable  supplies  and  property  become  unserv- 
iceable from  any  cause  and  can  not  be  repaired,  they  will  be 
placed  in  store  with  the  unserviceable  supplies,  properly  and 
carefully  listed  on  Q.  M.  C.  Form  202  in  the  order  of  the  post 
property  account.     Form  202  thus  completed  will  be  given  the 
next  serial  number  and  posted  to  the  property  account  by  enter- 
ing the  data  and  voucher  number  in  proper  columns  and  decreas- 
ing the  balance  on  hand  "  serviceable  "  of  each  article  in  column 
6  by  the  quantity  unserviceable  as  stated  on  the  voucher,  and1 
increasing  the  balance  on  hand  "  unserviceable  "  in  column  7  by 
a  like  amount. 

27.  Whenever  unserviceable  supplies  and  property  have  been 
made  serviceable  by  repair,  etc.,  they  will  be  placed  in  stock  with 
serviceable  supplies  for  reissue,  properly  and  carefully  listed  on 
Q.  M.  C.  Form  202  in  the  order  of  the  property  account.    Form 
202  thus  completed  will  be  given  the  next  serial  voucher  num- 
ber and  posted  to  the  property  account  by  entering  the  date  and 
voucher  number  in  proper  columns  (1  and  2)  and  increasing  the 
balance  on  hand   "  serviceable "   of  each  article  concerned  in 
column  6  by  the  quantity  serviceable  as  stated  on  the  voucher, 


10 

and  decreasing  the  balance  on  hand  "  unserviceable  "  in  column 
7  in  a  like  amount. 

28.  Form  202  will  be  prepared  in  duplicate,  care  being  taken  to 
strike  out  one  of  the  phrases  "  Serviceable  to  unserviceable  "  or 
"  Unserviceable  to  serviceable,"  and  after  posting  therefrom  to 
the  property  account  has  been  completed,  the  original  will  be 
forwarded  direct  to  the  Office  of  the  Quartermaster  General,  the 
duplicate  being  retained  for  the  post  records. 

29.  Property  accounts  kept  and  posted  currently  in  accordance 
with  these  instructions  will  show  the  status  of  each  article  at  all 
times  and  a  list  showing  the  balances  on  hand  and  condition 
(serviceable  or  unserviceable)  of  each  article  as  taken  from  the 
property  account  and  verified  by  a  physical  inventory  certified 
to  by  the  accountable  officer  as  follows: 

I  certify  that  I  have  taken  up  all  property  found,  manufac- 
tured, or  becoming  surplus  from  any  cause  at  -  —  .  and 

that  the  foregoing  list  includes  all  property  tran^ac: 
ning  with  voucher  --  fiscal   year  -      —  and  ending  with 
voucher  -  fiscal  year  —    —  ;  that  the  series  is  complete1 


except  for  {  ™£  s~      '  'M*-}««—  or  not  us,,,. 

„  .„  ,  ......  ,  .....  , 


statement  of  the  quantity  and  condition  of  all  supplier  and  prop- 
erty pertaining  to  the  Quartermaster  Corps  <  o\<-e]»i  Snbsisieixv 
Stores)  actually  on  hand  and  for  which  I  am  accountable. 


NOTE. — Intermediate  numbers  are  numbers  given  to  vouHu-i-s 
that  have  been  inserted  in  the  property  account  after  the  other 
vouchers  have  been  numbered,  such  as  MTa.  37b,  37A,  etc. 

will  be  forwarded  to  the  Office  of  the  Quartermaster  General 
immediately  after  June  30th  each  year  by  all  posts  and  stations 
in  the  United  States,  Porto  Rico,  Hawaiian  Islands,  Philippine 
Islands.  Alaska,  and  the  Canal  Zone.  On  receipt  in  the  Office 
of  the  Quartermaster  General  these  certified  statements  will  be 
audited  and  the  officers  concerned  informed  as  to  the  result  of 
the  audit. 

30.  When  an  officer  is  relieved  from  duty  as  quartermaster, 
the  property  account  will  be  closed  by  drawing  a  red  ink  line 
below  the  last  entry  under  each  account,  immediately  below 
which  will  be  entered  in  red  ink  the  balance  of  each  article  serv- 
iceable and  unserviceable  as  shown  by  the  property  account, 
with  the  notation  opposite  thereto  "  received  from  predecessor." 
A  list  of  all  articles  thus  brought  down  will  be  prepared  in  tripli- 
cate, at  the  end  of  which  the  officer  transferring  the  property 


11 

will  certify  as  provided  in  paragraph  29  for  the  accountable 
officer.  This  certificate  of  the  officer  transferring  the  property 
will  be  followed  by  a  certificate  of  the  officer  receiving  the 
property  as  follows  (A.  R.  17,  630,  665,  of  1913)  : 

Fort , 


-,  19—. 


I  certify  that  I  have  this day  of ,  19—,  received 

the  supplies  and  property  of  the  Quartermaster  Corps  as  listed 
above,^nd  that  the  condition  is  as  set  forth  in  said  list. 


The  origin;}  1  copy  of  this  list  will  be  forwarded  to  the  office  of 
the  Quartermaster  General  by  the  officer  transferring  the  prop- 
erty. The  duplicate  will  be  given  the  officer  receiving  the  prop- 
erty, and  the  triplicate  retained  by  the  officer  transferring  the 
property. 

31.  If  there  be  any  question  as  to  the  quantity  of  the  property, 
its  condition,  or  other  differences  of  opinion  between  the  officers 
concerned  in  the  transfer,  it  should  be  immediately  adjusted  as 
required  by  Army  Regulations. 

32.  On  receipt  in  the  office  of  the  Quartermaster  General  of 
the  certified  list  of  balances,   condition    (serviceable  and  un- 
serviceable) of  each  article,  transferred  from  one  officer  to  an- 
other, as  directed  in  paragraph  30,  the  officer  transferring  the 
articles  will  be  credited  with  the  quantities  appearing  on  the 
list ;  the  officer  receiving  the  articles  thus  listed  will  be  charged 
with  the  same  and  the  list  checked  against  the  property  account 
concerned,  and  the  officers  concerned  in  the  transaction  advised 
as  to  the  correctness  of  the  list.    When  an  account  is  found  to  be 
correct,  if  all  of  the  sheets  pertaining  thereto  that  are  included 
in  the  audit  are  filled  up  they  should,  if  practicable,  be  with- 
drawn, marked  for  identification  with  the  name,  rank,  and  arm  of 
service  of  the  officer  concerned,  and  filed  until  instructions  are 
given  by  the  Quartermaster  General  to  dispose  of  them.    If  sheets 
are  not  all  filled  up  and  it  is  desired  to  continue  the  account  with 
articles  beginning  with  the  balances  as  set  forth  in  paragraph 
30,  thus  saving  clerical  labor  in  rewriting  names  of  articles,  the 
account  may,  if  so  desired,  be  continued  on  the  sheets  bearing 
the  account  of  the  officer  transferring  the  supplies  and  property. 

33.  By  comparing  from  time  to  t  ime  the  balances  on  hand  with 
the  minimum  and  maximum  limits,  quartermasters  can  inform 
themselves  as  to  the  demands  on  each  of  the  several  articles  in 
stock.    This  information,  the  balance  on  hand  serviceable  and 
unserviceable  but   reparable,   rhe   minimum   and  maximum   as 


12 

fixed,  and  the  available  balance  of  allotment  must  all  be  giveii 
careful  consideration  in  preparation  of  requisitions,  which  should 
include  only  such  supplies  and  in  such  quantities  as  are  required 
to  maintain  the  stock  between  the  minimum  and  maximum 
limits. 

34.  All  vouchers  covering  purchases  of  supplies  and  property 
and  invoices  covering  transfers  of  supplies  and  property  will, 
when  practicable,  show  item  numbers  of  the  analysis  of  the  Army 
appropriation  act  as  published  in  circulars  of  this  office.    ' 

35.  Location  of  property. — To   carry   out   the  provisions  of 
Army  Regulations  as  to  the  care,  protection,  and  accountability 
of  supplies  and  property  of  the  Quartermaster  Corps,  it  is  most 
imperative  that  such  office  records  be  kept  as  will  show  at  any 
time  the  exact  location,  as  well  as  the  quantities  and  condition, 
of  supplies  and  property  for  which  the  quartermaster  is  account- 
able.    (A.  R.  203,  281,  290,  301,  657,  658,  674,  675,  676,  677,  751, 
908,  1086,  1094,  of  1913.) 

36.  The  supplies  and  property  of  the  Quartermaster  Corps  of 
which  the  stock  on  hand  at  a  post,  station,  or  depot  consists,  and 
for  which  the  quartermaster  is  accountable,  if  not  in  use,  must 
be  in  store. 

37.  Memorandum  receipts. — All  supplies  and  property  of  the 
•Quartermaster  Corps  in  use  must  be  covered  by  authorized  mem- 
orandum receipts  (Form  227,  Q.  M.  C.)  duly  signed  by  organiza- 
tion commanders  or  other  officers,  noncommissioned  officers,  en- 
listed men,  mechanics,  foremen,  trainmasters,  teamsters,  or  other 
•employees  to  whom  property  is  issued.     (A.  R.  281,  657,  1089, 
1090,  1091,  1092,  of  1913.) 

38.  That   the  quantity   and   location   of  property   issued   on 
memorandum  receipts  may  at  all  times  be  known,  there  will  be 
kept  at  each  post,  station,  etc.,  a  general  record  or  account  of 
property  issued  on  memorandum  receipt  and  current  transac- 
tions therein.     This  record  will  be  designated  "Account  of  prop- 
erty on  memorandum  receipts,"  and  will  be  kept  on  Q.  M.  C. 
Form  229.     (A.  R.  1090,  1091,  of  1913.) 

39.  Form  229  will  consist  of  a  single  sheet,  provision  being 
made  for  keeping  an  account  with  an  article  on  each  side  of  the 
sheet,  if  so  desired,  and  will  be  kept  in  a  binder  similar  to  the 
binder  provided  for  property  account. 

40.  The  general  account  will  show  the  quantity  of  each  article 
that  has  been  issued  on  memorandum  receipt  to  individuals,  or- 
ganizations, etc.    The  individual  accounts  will  consist  of  the 
memorandum  receipts  furnished  by  individuals,  organizations, 


13 

etc.  These  memorandum  receipts  or  individual  accounts  (Q.  M.  C. 
Form  227)  will  be  vouchers  from  which  postings  to  the  general 
account  will  be  made. 

41.  To  connect  the  entries  in  the  general  account  (Form  229) 
with   the   individual   memorandum   receipts    (vouchers   to   the 
general  account),  the  memorandum  receipts  will  be  assigned  the 
number  of  the  building  occupied  by  the  individual,  organization, 
etc.,  to  whom  or  to  which  the  property  is  issued  on  memorandum 
receipt.    Where  a  building  is  occupied  by  more  than  one  officer, 
organization,  etc.,  memorandum  receipts  will  be  numbered  by 
assigning  to  each,  beginning  with  the  first  to  whom  property  is 
issued,  the  number  of  the  building  followed  by  an  identifying 
letter,  thus:  12a,  12b,  15a,  15b,  and  so  on.    Vouchers   (memo- 
randum receipts  and  credit  and  debit  slips)  to  the  general  ac- 
count will  bear  the  date  of  the  transaction  and  will  be  numbered 
from  one  forward,  preceded  by  the  number  of  the  building  occu- 
pied by  the  officer,  organization,  etc.,  concerned,  and  from  which 
it  will  be  separated  by  a  dash,  thus :  The  original  memorandum 
receipt  for,  say,  building  12a  would  be  numbered  12a-l,  and 
each  subsequent  credit  or  debit  slip  in  connection  with  that 
memorandum  receipt,  until  settlement  is  had,  numbered  consec- 
utively forward,  as  12a-2,  12a-3.     The  same  process  to  obtain 
for  each  memorandum  receipt.     This  method  insures  the  filing 
with   each   memorandum   receipt   its   sub  vouchers    (debit   and 
credit  slips)   numbered  consecutively  from  one  forward  to  in-' 
elude  the  last  transaction. 

42.  To  inaugurate  the  general  account  the  name  of  each  arti- 
cle, in  alphabetical  order,  will  be  entered  in  blank  space  provided 
on  Q.  M.  G.  Form  No.  229  (pars.  38  and  39).    Thereafter  post- 
ings will  be  made  to  the  general  account  from  the  original  mem- 
orandum receipt  and  from  debit  and  credit  slips  covering  trans- 
actions between  the  date  of  original  memorandum  receipt  and 
the  date  of  periodical  settlement  directed  in  Army  Regulations 
281,  1913. 

43.  When  property  is  first  issued  to  an  officer,  organization, 
etc.,  memorandum  receipt  will  be  taken  therefor  on  Q.  M.  C. 
Form  227.     For  every  issue  thereafter  up  to  date  of  settlement, 
as  provided  in  Army  Regulations  281,  1913,  a  debit  slip  (Q.  M.  C. 
Form  242),  on  which  will  be  listed  the  article  or  articles  and 
quantity  thereof  issued,   will   be  prepared  in  duplicate,   both 
copies  of  which  will  be  signed  by  the  officer,  etc.,  to  whom  the 
property  is  issued.    One  copy  of  the  debit  slip  will  be  retained 
by  the  quartermaster,  posted  to  general  account  and  attached 


14 

to  original  memorandum  roreipt.     The  remaining  copy  of  debit 
slip  will  be  given  to  the  officer,  etc.,  receiving  the  property. 

44.  When  property  held  on  memorandum  receipt  is  returned 
to  the  quartermaster  a  credit  slip  (Q.  M.  C.  Form  243),  on  which 
will  be  listed  the  article  or  articles  and  quantity  thereof  re- 
turned, will  be  prepared  in  duplicate,  both  copies  of  which  will 
be  signed  by  the  quartermaster  or  his  authorized  representa- 
tive,  the  original  of  which  will   be  given   to  the  officer,  etc., 
returning  the  property,  and  the  duplicate  posted  to  the  general 
account  and  filed  with  the  original  memorandum  receipt. 

The  total  of  each  article  as  shown  l>y  original  memorandum 
receipts,  considering  changes  in  responsibility,  if  any,  due  to 
issue  or  return  of  articles  as  shown  by  debit  and  credit  slips, 
should  be  in  agreement  at  all  times  with  bahm-vs  of  articles  a> 
shown  by  the  general  account. 

45.  After  vouchers   (original  memorandum  receipt  and  debit 
and  credit  slips)  have  been  posted  to  the  general  account,  they 
will  be  filed  flat  or  folded  and  filed   vertically,  whichever   is 
found  to  be  the  most  convenient;  the  subvouchers    (debit  mid 
credit  slips)    will  be  attached  to  the  memorandum  receipt  to 
which  they  pertain  and  filed  therewith. 

46.  All  property  on  memorandum  receipt  should  be  kept  in 
repair  as  required  by  Army  Regulations.     All  property  that  can 
not  be  repaired  should  be  rated  as  unserviceable  and  returned  to 
the  quartermaster  to  be  placed  in  store  pending  final  disposition. 
A  list  of  such  property  returned  to  the  quartermaster  as  being 
unserviceable  will  be  prepared  by  the  organization  commander 
or  individual  to  whom  the  property  was  issued  on  memorandum 
receipt,  showing  date  of  issue  and  how  rendered  unserviceable. 
This  list  will  accompany  the  unserviceable  property  when  turned 
in,   based   upon  which   the  quartermaster   will    issue  a   credit 
voucher  (Q.  M.  C.  Form  243)  as  prescribed  in  paragraph  44  of 
this  circular. 

47.  With  a  view  to  effecting  a  quarterly  settlement  with  each 
organization  or  detachment  holding  property  on  memorandum 
receipts  as  prescribed  by  paragraph  281.  Army  Regulations,  1913. 
quartermasters  will  prepare,  in  duplicate,  at  the  end  of  each 
quarter,  a  new  memorandum  receipt  to  conform  to  such  changes 
as  may  have  occurred  in  the  period,  as  shown  by  credit  and 
debit  slips,  and  submit  same  to  organization  or  detachment  com- 
manders for  verification  and  signature  if  found  correct     The 
original  copy  of  this  memorandum  receipt  will,  when  signed  by 
the  organization  or  detachment  commander,  be  returned  to  the 


quartermaster  and  the  duplicate  copy  retained  by  the  organiza- 
tion or  detachment.  Upon  receipt  by  the  quartermaster  of  the 
new  memorandum  receipt  as  prepared  by  him  and  signed  by 
the  officer  concerned,  he  will  return  the  old  memorandum  re- 
ceipt, with  subvouchers,  to  the  organization  or  detachment  con- 
cerned. 

48.  Should  organization  or  detachment  commanders  find  that 
there  are  articles  of  property  on  hand  in  organizations  or  de- 
tachments under  their   command   in  excess  of  the  quantities 
thereof  shown  by  the  revised  memorandum  receipt  submitted 
by  the  quartermaster,  as  directed  in  paragraph  47  of  this  cir- 
cular, they  will,  if  such  excess  property  is  not  required,  return 
same  to  the  quartermaster ;  if  required,  the  articles  in  excess 
will  be  added  by  the  organization  or  detachment  commander  to 
the  revised  memorandum  receipt  before  same  is  signed  and  re- 
turned to  the  quartermaster. 

49.  Should  a  deficiency  be  found  in  the  amount  of  property 
for  which  an  officer,  other  individual,  organization,  etc.,  is  re- 
sponsible, the  amount  of  the  deficiency  will  be  noted  on  the 
memorandum  receipt,  and  the  quartermaster  will  adjust  same 
with  the  officer,  etc.,  concerned  in  the  manner  prescribed  in 
Army   Regulations.     The   adjustment   of   the   deficiency   when 
made  will  also  be  noted  on  the  memorandum  receipt  and  in  the 
general  account.     (A.  R.  1090,  1091,  1092,  of  1913.) 

50.  When  a  quarterly  settlement  with  an  organization  or  de- 
tachment has  been  effected  and  the  new  memorandum  receipt 
furnished  by  organization  or  detachment  commander,  as  pre- 
pared by.  the  quartermaster,  is  without  alteration  thereof  by 
organization  or  detachment  commander   (see  par.  47  these  in- 
structions), entry  thereof  need  not  be  made  in  the  general  ac- 
count.    If,   however,   organization  or  detachment  commanders 
add  to  the  memorandum  receipt  articles  found  on  hand  in  excess 
of  quantities  thereof  shown  on  the  memorandum  receipt,  the 
quantity  of  each  of  such  articles  so  added  will  be  entered  in 
the  general  account. 

51.  An  accurate  list  or  record  should  be  kept  of  all  property 
turned  in  as  unserviceable,  how  so  rendered,  and  other  infor- 
mation necessary  and  required  for  clear  and  full  information  of 
a  surveying  officer  or  inspector.     Unserviceable  property  on  hand 
should  be  reduced  to  a  minimum  by  making  timely  repairs  to 
keep  it  in  a  serviceable  condition.     (A.  R.  903,  904,  905,  of  1913.) 

52.  In  store. — Quartermaster's  supplies  and  property  in  store 
will  consist  of  all  serviceable  property  not  in  use  and  not  cov- 


ered  by  memorandum  receipts,  and  all  unserviceable  property. 
Whatever  be  the  character  of  these  supplies  they  will  be  orderly 
and  conveniently  arranged  in  the  storehouses  or  other  places 
of  storage  designated  for  their  care  and  protection.  So  far  as 
practicable  the  serviceable  supplies  should  be  left  in  the  original 
packages  in  which  they  are  received.  (A.  R.  668,  of  1913.) 
Supplies  which  have  been  removed  from  the  original  packages, 
herein  designated  as  loose  supplies,  will  be  carefully  and  prop- 
erly arranged,  in  the  order  of  the  property  account  so  far  as 
practicable,  in  bins,  on  shelves,  or  other  suitable  place  provided 
for  the  purpose.  (A.  R.  669,  674,  of  1913.) 

53.  Where  the  loose  supplies  are  in  excess  of  requirements 
to  meet  current  issues  the  excess  quantities  should  be  properly 
packed  in  suitable  boxes,  cases,  etc.,  under  the  direct  super- 
vision of  the  quartermaster,  who  should  verify  the  count  him- 
self.   These  packages  to  be  sealed  and  their  contents  certified 
to  by  the  quartermaster.    They  may  then  be  flass.-sl  as  original 
packages,  the  contents  being  indicated  on  the  outside  of  tin-  box 
or  case. 

54.  With  a  view  to  knowing  at  all  times  the  quantity,  kind, 
and  size  of  supplies  on  hand  in  original  packages  a  detailed 
record  of  each  package  and  of  its  contents  will  be  kept  in  n 
suitable  blank  book. 

55.  When  an  original  package  is  opened,  the  quartermaster  or 
other  commissioned  officer  will  verify  the  contents  thereof  and 
check  same  with  quantities  marked  on  the  package.      Should 
there  be  a  shortage  or  defect  in  the  contents  of  the  package, 
the  quartermaster  will  apply  for  a  survey  to  determine  it  and 
fix  the  responsibility  before  placing  the  articles  contained  in 
the  package  in  stock  for  issue.     (A.  R.  668,  669,  of  1913.) 

56.  Having  a  complete  and  accurate  account  of  the  supplies 
and  property  on  memorandum  receipt,  and  of  that  in  original 
packages,  there  remains  to  be  verified,  when  an  inventory  is 
taken,  only  the  loose  supplies  and  unserviceable  property. 

57.  The  provisions  of  this  circular  will  be  effective  January  1, 
1914,  and  will  replace  the  instructions  contained  in  Circular  18, 
Office  of  the  Quartermaster  General,  dated  October  1,  1911. 

J.  B.  ALESHIRE, 
Quartermaster  General. 
Approved : 
By  order  of  the  Secretary  of  War. 


UNIVEESITY  OF  CALIFOENIA  LIBRARY, 
BERKELEY 

THIS  BOOK  IS  DUE  ON  THE  LAST  DATE 
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SEP   6 


FEB  29 


1932 


50m-8,'26 


.     Caylord  Bros. 

Makers 

\        Syracuse.  N.  Y. 
PAT.  JAN.  21,  1998 


YC  63108 


A 
/?'-?• 

UNIVERSITY  OF  CALIFORNIA  LIBRARY 


